hedge accounting meaning in English
对冲会计法
Examples
- Fair value and hedge accounting
公允价值与套期保值会计 - The hedging does not satisfy the conditions for adopting the hedging accounting method as specified in these standards any longer
（二）该套期不再满足本准则所规定的运用套期会计方法的条件。 - Article 4 for a hedging which satisfies the conditions as prescribed in chapter iii of these standards , the enterprise may deal with it through the hedging accounting method
第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。 - The " hedging accounting method " shall refer to a method to record the result of offsetting the hedging instrument and the changes of the fair value of the hedged item
套期会计方法，是指在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的方法。 - Unless otherwise provided by laws or regulations , an institutional investor that applies to open a hedge account for its futures trading shall proceed in accordance with these directions
二)法人机构以交易人身分申请避险帐户从事期货交易者，除法令另有规定外，依本注意事项办理。